Restricted Stock Discount Must Be Adequately Disclosed

Business Valuation Update BVLaw
Legal and Court Case Update
May 4, 2001

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1081 Metal Mining Services
213114 Support Activities for Metal Mining
federal taxation
James Tinnell v. CIR
T.C. Memo. 2001-106
US
Federal Court
United States Tax Court
Marvel

Summary

The U.S. Tax Court determined a taxpayer liable for accuracy-related penalties when he failed to disclose his application of a lack of marketability discount in a disclosure form 8275.

See Also

James Tinnell v. CIR

Full Text of Court Cases
May 4, 2001

The U.S. Tax Court determined a taxpayer liable for accuracy related penalties when he failed to disclose his application of a lack of marketability discount in a disclosure form 8275. The court found that the plaintiff did not have the stock valued or re ...